Commissioner of Income-tax Vs. Shiva Prasad Bagaria

Decided On : Dec-19-1990

Court : Kolkata

LAW: Section 256(1, Section 32(2, Section 72(2, Section 32(2, Section 32(1, Section 32(1, Section 32(2, Section 32(1, the Division Bench, Section 32(2, Section 10, Section 32(2, Section 32(2, Chapter IV of the Act, Section 52(2, Section 32(2, Section 32(2, Section 72(2, Section 73(3, Section 32, Section 10, Section 32 of the Act, Section 32(2, Section 32(2, Section 72(2, Section 32(2, Section 32, Section 261

PERSON: Ajit K. Sengupta, Partabmull Poonamchand, Sunil Mitra, Mitra, Mitra, Bench, Chandurkar, Desai JJ, Chandurkar J., Chandurkar C. J. There, Sahu Rubbers, Sahu Rubbers Pvt, Sahu Rubbers Pvt, Sahu Rubbers Pvt, Sahu Rubbers, Sahu Rubbers Pvt, Joshi, Y. S. Tambe, V. S. Desai JJ, Sahu Rubbers Pvt, Sahu Rubbers', David Sassoon, David Sassoon's, Sahu Rubbers', David Sassoon's, Kania J., Beaumont C. J., David Sassoon's, David Sassoon, Joshi, Sahu Rubbers', Sahu Rubbers', Joshi, Munim, Munim, Sahu Rubbers', Sahu Rubbers', Sahu Rubbers', Sahu Rubbers', Ramaswamy, Sahu Rubbers', Sahu Rubbers, J. K. Hosiery Factory, Sahu Rubbers, Mitra, Fazal Ali, D. P. Madon JJ, S. L. P., S, K. Mitra, Mitra, Prosad Banerjee

NORP: J.1, Indian, Indian, Indian, Indian, R. C. No

DATE: 1961, the assessment year 1983-84, the earlier years, previous year, the year, year 1982-83, the year, the year under appeal.3, a preceding year, year, the relevant year, 1961, the accounting year, the future years, previous year, the previous year, Section 10(2)(vi, the current year, the current year, the earlier years, ' 11, 1985, the following year, that year, 1922, 1961, 1922, subsequent years, the year, August 1, 1949, the end of April, 1950, a year or, the assessment year 1956-57, earlier years, the entire previous year, 1922, the two assessment years, those two years, 1922, 1961, years, 1961, 1922, the year, that year, the relevant year, the relevant year, that year, the relevant year, the assessment year, 1961, a subsequent year, such year, a preceding year, year, '21, the following year or, previous years, a subsequent year, the year, previous year, the past years, the past years, that year' in Section 10, 1922, that year, the following year, the following year, the current year, '24, previous year, previous years, past years, '25, any particular year, the earlier years, the current year's, a particular year, 1922, 1961, the following year, that year, the current year's, '28, the previous year, March 5, 1980 of the A. P. High Court, 1977, the previous year, 4945, the assessment year, the previous year, 1961

ORG: Tribunal, Shree Mahadeo Jute Mills Co., Shree Mahadeo Jute Mills Co., the Commissioner of Income-tax (Appeals, Tribunal, CIT, Kishanlal and Sons (Udyog) Pvt. Ltd., Madras High Courts, CIT, Kishanlal and Sons (Udyog) Pvt. Ltd., High Courts, CIT v. Estate and Finance Ltd., the Bombay High Court, Hindustan Chemical Works Ltd., CIT, the Bombay High Court, Hindustan Chemical Works Ltd., East Asiatic Co., CIT, inter alia, the Bombay High Court, Hindustan Chemical Works Ltd., CIT, Dutt's Trust, CIT, East Asiatic Co., the Bombay High Court, Estate and Finance Ltd., the Madras High Court, Dutt, the Division Bench, the Bombay High Court, Estate and Finance Ltd.'s, the Supreme Court, CIT, Mother India Refrigeration Industries, The Supreme Court, CIT, Mother India Refrigeration Industries, Estate and Finance Ltd.'s, the Supreme Court, Mother India Refrigeration Industries Pvt. Ltd.'s, the Bombay High Court, the Supreme Court, the Division Bench, Estate and Finance Ltd.'s, the Supreme Court, Mother India Refrigeration Industries, the Supreme Court, the Supreme Court, Estate and Finance Ltd.'s, P) Ltd.'s, Tube Suppliers Ltd.'s, CIT v. Virmani Industries, CIT, Kishanlal and Sons (Udyog) Pvt. Ltd., the Bombay High Court, Estate and Finance Pvt, Dutt, the Bombay High Court, CIT, the Bombay High Court, Tribunal, -Tribunal, the Division Bench, CIT, Dutt's Trust, the Bombay High Court, Co. Ltd., the Division Benches, Beaumont C.J., Co. Ltd., CIT, Butt's Trust, the Division Bench, the Division Bench, the Industrial Tribunal, the Bombay High Court, High Court, the Division Bench, the Division Bench, Bench, Dutt, the Bombay High Court, Sahu Rubbers P. Ltd., the Bombay High Court, Estate and Finance Ltd., CIT, the Bombay High Court, Estate and Finance Ltd., Supreme Court, CIT, the Supreme Court, the Supreme Court, Estate and Finance Ltd., the Bombay High Court, CIT v. Estate and Finance Ltd., Legislature, the Supreme Court, the Bombay High Court, Estate and Finance Ltd.'s, the Gujarat High Court, CIT v. Deepak Textile Industries Ltd., the Gujarat High Court, Legislature, The Gujarat High Court, the Supreme Court, CIT, Jaipuria China Clay Mines, the Supreme Court, the Supreme Court, the Supreme Court, the Bombay High Court, Ambica Silk Mills Company, the Supreme Court, CIT v. Ravi Industries Ltd., the Gujarat High Court, the Supreme Court, The Supreme Court, CIT v. Mother India Refrigeration Industries Pvt. Ltd., the Supreme Court, Jaipuria China Clay Mines Pvt, Bengal Immunity Co. Ltd., State of Bihar, The Gujarat High Court, ITR, Jaipuria China Clay Mines, Mother India Refrigeration Industries, the Supreme Court, Jaipuria China Clay Mines, The Gujarat High Court, the Supreme Court, CIT, Mother India Refrigeration Industries, the Andhra Pradesh High Court, Hyderabad Construction Co. Ltd., CIT, the Andhra Pradesh High Court, Estate and Finance Ltd., Dutt, the Bombay High Court, Department, the High Court, CIT v. Hyderabad Construction Co. Ltd., Section 72(1, Section 72(1, CIT, Kishanlal and Sons (Udyog) Pvt. Ltd., the Gujarat High Court, Deepak Textile Industries Ltd., the Bombay High Court, Estate and Finance Ltd., East Asiatic Co., the Bombay High Court, Hindusthan Chemical Works Ltd., the Supreme Court, the Supreme Court, the Andhra Pradesh High Court, Hyderabad Construction Co. Ltd., the Supreme Court, the Supreme Court

CARDINAL: 2, 1,21,108, 1985]154ITR735(Cal, 1985]154ITR735(Cal, 1978]111ITR119(Bom, 1980]124ITR561(Bom, 1980]124ITR561(Bom, 1986]161ITR135(Mad, 1980]124ITR561(Bom, 1942]10ITR477(Mad, 1963]48ITR464(Bom, 1986]161ITR135(Mad, 1978]111ITR119(Bom, 147, 1942]10ITR477(Mad, 1963]48ITR464(Bom, two, 1978]111ITR119(Bom, 1963]48ITR464(Bom, 1963]48ITR464(Bom, 1985]155ITR711(SC, 1985]155ITR711(SC, 149, 1978]111ITR119(Bom, 155, 1978]111ITR119(Bom, 1985]155ITR711(SC, 1978]111ITR119(Bom, 1963]48ITR464(Bom, 1985]152ITR694(Mad, two, 1974]97ITR461(All, 1985]154ITR735(Cal, 12, 1978]111ITR119(Bom, 1963]48ITR464(Bom, 1942]10ITR477(Mad, 122, 1963]48ITR464(Bom, 1963]48ITR464(Bom, 1942]10ITR477(Mad, 1940]8ITR7(Bom, three, 1940]8ITR7(Bom, 1963]48ITR464(Bom, One, 1940]8ITR7(Bom, 15, 1940]8ITR7(Bom, two, only one, 1940]8ITR7(Bom, 1942]10ITR477(Mad, 483, 1963]48ITR464(Bom, 1963]48ITR464(Bom, two, 2, 1963]48ITR464(Bom, four, 1963]48ITR464(Bom, four, 468, 471, 472.17, 1963]48ITR464(Bom, 1963]48ITR464(Bom, 1963]48ITR464(Bom, 18, 1986]161ITR135(Mad, 1942]10ITR477(Mad, 1963]48ITR464(Bom, 1978]111ITR119(Bom, 1989]179ITR29(Bom, 1978]111ITR119(Bom, 1986]159ITR85(SC, 1978]111ITR119(Bom, 90, 1978]111ITR119(Bom, two, 1978]111ITR119(Bom, 1987]168ITR773(Guj, 1966]59ITR555(SC, two, two, 781, two, 2, 1952]22ITR58(Bom, 1963]49ITR145(Bom, 781, 2, 1985]155ITR711(SC, 1966]59ITR555(SC, 1955]2SCR603, 782, 168, 1966]59ITR555(SC, 1985]155ITR711(SC, 1966]59ITR555(SC, 1985]155ITR711(SC, 1981]129ITR81(AP, 1978]111ITR119(Bom, 1942]10ITR477(Mad, 1963]48ITR464(Bom, 22-8-1983, 15, 1981]129ITR81(AP, 1981.'30, one, 1985]154ITR735(Cal, 1987]168ITR773(Guj, 1978]111ITR119(Bom, 1986]161ITR135(Mad, 1980]124ITR561(Bom, 1985]154ITR735(Cal, 1981]129ITR81(AP

MONEY: 45 per cent

LOC: Appeals).5, Madras

GPE: Bombay, East Asiatic, Kishanlal

ORDINAL: first, second, first, first, first

PRODUCT: 713